In general, we recommend that you keep your policies ready and set them up together with your trustee. Insurances are a very important instrument in payroll accounting and subsequently control many calculations.
This article is divided into the following sections:
Social insurance is defined as OASI /DI /EO as well as occupational benefits (PP) and family allowances.
Employers are required by law to insure their employees with compulsory accident insurance (AI). A distinction is made between occupational and non-occupational accidents (OAI /NOAI).
In Switzerland, there is no legal obligation to take out DSP insurance as long as the employer fulfils its obligation to continue to pay wages (Article 324a para. 1+2 OR - Code of Obligations).
The PP contribution obligation begins on January 1 of the year in which the employee turns 18 or on joining the company, provided he or she earns a certain minimum wage. Wages below the minimum annual wage (entry threshold) are not insured.
Maintaining contribution rates is an important part of payroll, since at the end of the calendar year the annual wages must be reported to the responsible OASI compensation fund and the AI and DSP insurance (wage notifications). Depending on the situation, a supplementary payment or a reimbursement may be necessary.
The insurance details can be entered via the “Company” tab, “Insurances.”
Contributions are based on the requirements for the decisive OASI wage and are also connected to the commencement of contribution obligations, the retirement age, and continued employment beyond the retirement age. The whole process is managed by personnel master data, the relevant wage type, and predefined parameters. Since this is national data and is the same for all Swiss companies, contribution rates, age and exemption limits are managed centrally by bexio and, if necessary (legislative change), adjusted as of the effective date.
Administrative costs are the exception and are determined individually by the responsible OASI compensation fund for each insured business.
The contribution rates are announced by the responsible OASI compensation fund. As a rule, the employee is not obliged to contribute (this is the responsibility of the canton).
If no insurance solution has been entered, no contribution rates can be assigned in the employee master record. The correct entry of master data is important for the ELM application.
Contribution rates: Are calculated individually for each employee by the PP insurance. The allocation is made in the employee master data.
PP-code: It can happen that an employer uses different OASI pension solutions. The use of this code is optional and not necessary. The PP code has no influence on the calculation of PP contributions.
If you have PP in %, you can find all the relevant information at the following link: PP in %
If no insurance solution has been entered, no insurance codes can be assigned in the employee master record.
Contribution rates: Entry of premiums for occupational accident (OAI) and non-occupational accident (NOAI) specified in the insurance profile. OAI is borne by the employer, NOAI by the employee, but can also be borne half or 100% by the employer.
For monthly payroll accounting, bexio automatically takes into account the current maximum insured wage of CHF 148200 (from January 1, 2016). The amount of the insured wage is determined nationally, administered centrally by bexio, and automatically adjusted on the effective date if necessary (legislative change).
AI solution: The structure of the company can be represented in groups of people (departments). You can assign different groups of people to the existing AI solution, e.g. A = tradesman, B = office. The groups entered are assigned in the employee master record. This ensures that different premiums are settled correctly.
You can also take out several policies with different insurers. That is why it is sufficient for the AI to only be queried by department.
If no insurance solution has been entered, no insurance codes can be assigned in the employee master record.
Contribution rates: Entry of the premiums specified in the insurance profile. Different contribution rates may apply for men and women.
AAI solution: As with the mandatory AI, different codes can be entered for each insurance. You can obtain more information about the code directly from your insurance company.
If no insurance solution has been entered, no insurance codes can be assigned in the employee master record.
Contribution rates: The insured annual wages are recorded here and can include a minimum and maximum wage total. Contribution rates: Entry of the premiums specified in the insurance profile. Different contribution rates may apply for men and women.
DSP solution: As with the mandatory AI, different codes can be entered for each insurance. You can obtain more information about the code directly from your insurance company.
If you have several solutions for one type of insurance, such as accident insurance, you can enter them.
- With “Add solution,” you can easily add another insurance policy with the same insurance company as another solution.
- With “Add insurance,” you can add another insurance policy with a different insurance company.
You can then assign the created insurance to the employee in the "Insurance" tab in the employee master data.
If an insurance is already in use (for example, for an employee or in a payroll run), it cannot be deleted.
First delete or remove the insurance in the employee's section or in payroll, then you can delete the insurance with the trash can.